Mississippi

Legislation, effective July 1, 2025, allows the holder of a Direct Wine Shipper permit to ship wine directly to Mississippi residents who are at least 21 years of age. Shipments per winery per address cannot exceed 12 cases in a calendar year. The entire state is “wet” for direct wine shipments.

• “Wine” means any product obtained from the alcoholic fermentation of the juice of sound, ripe grapes, fruits or berries, made in accordance with the revenue laws of the United States, and containing more than 5% of alcohol by weight (ABW).  Wine-based products containing 5% or less ABW are regulated like beer and may not be direct shipped.
• Wines that are offered for distribution through the state ABC Warehouse cannot be direct shipped, unless it is designated as “highly allocated” in the state’s database.  DTC orders for highly allocated products may not be filled until the state’s allocations are completed.
• Brand labels of products intended for sale through the DTC channel must be approved by the Department prior to being shipped into the state.
• There is a 15.5% direct shipment excise tax on the sales price of each sale of wine that is shipped directly to a consumer in MS. Direct shippers must also collect and remit sales & use taxes on sales shipped into MS.
• A direct shipment report is due by the 20th day of the month following each quarter.
• The direct shipper must label each container with the words  “CONTAINS ALCOHOL; SIGNATURE OF PERSONAGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY in lettering that is bold and that contrasts with packaging.